North Dakota Statutes
§ 57-12-08 — Auditor to correct list and send abstract to state tax commissioner
The county auditor shall calculate the changes in the assessment lists determined by the
county board of equalization and shall make corrections accordingly. After making such
corrections, the county auditor shall make duplicate abstracts of the real property lists, one copy
of which must be filed in the office of the county auditor and one copy of which must be
forwarded to the state tax commissioner on or before the last day of June following each county
equalization.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner